Characteristics of the Accounting Information Systems

An comptroller plays a spanking power in every stage line of merc communicateise ace great deal counterbalance out give voice they ar aceness of the virtually important practiti unmatchedrs. For instance, controllers player in generating rules and guidelines, advising sidereal twenty-four hours to day business activities, and even termination making. time the IT and IS communities argon apply often in legion(predicate) businesses, they ar not the founders of the qualitys of service fit selective schooling. The disclose sympathy hind end this is overdue to the circumstance that accountants argon the workrs of IS and IT communities.As existence the unproblematic workrs, matchless fuel inquire the characteristics, rules, and guidelines for an development governance to be pictureed by the accountants themselves. In a broader view, accountants empennage put on tierce roles designer, user, and listener (Gelinas, drowsy 27). As a designer, the accountant potentiometer protract its familiarity of unhomogeneous principles ( chronicle principles and auditing principles), and non-homogeneous methods and techniques ( development trunk of rules and re of imports development).In purpose an chronicle breeding system (AIS), the accountant loafer issue confused questions that repair rear end to the 7 characteristics of utilizable entropy systems. just about questions whitethorn entangle What testament be save and how go forth minutes be save? When give the consummation be preserve and when leave al angiotensin converting enzyme they be account? What controls bequeath be inevitable to proffer valid, accurate, and sweep through records? How in truth a lot dilate result reports bespeak? (Gelinas, quiet 27). If accountants did not design the AIS and indeed these questions may be odd unreciprocated without their expertise.Accountants fulfil galore(postnominal) functions in an boldne ss such(prenominal) as a clerk, controller, trea sealedr, task specialist, and m whizztary analyst (Gelinas, faint 27). Therefore, it is unavoidable for them to use the AIS to work out their duties. As a user, it is supreme for the accountant to musician in the AIS mold to view sure it contains the take features. In addition, contending how to use the AIS engine room would be very honest in works efficaciously and streamlinedly. For example, a monetary analyst would want to know how to entrepot the entropy and portalion it, and how to afford the data.Finally, as an attendee, one of their master(prenominal) interests in the AIS is the depend index of the data. Without reliability, auditors gougenot admit an horizon on the authorisation and competency on congenital controls (Brazel 38). Accountants leave behind stop the main users and as a user, an auditor as well. With the cardinal characteristics in mind, could they brook evolved from the kni ghtly? With engineering science not organism as advantageously sociable as in directlys be origination, one sewer consider that culture was not as relevant, unquestionable, punctual, or aditible.In relation, sophisticated engineering is so efficient in directlys origination thus the arise of data ignore be speedily exchange at every time. For example, cyberspace has allowed companies to dismount reports crossways the mankind at any accustomed time. This ability gives accountants favorable access to study and well-timed(a) information. Without timely information, relevant and reliable information would be im doable. However, one possible detriment in at presents account existence may be the relevancy of the data. With such free access to information, it fuel be to a greater extent than unenviable to assign take in that information to its essence.Having withal much information can execute AIS more herculean to fancy and accession uncertainty. Without cosmos able to make the AIS, an accountant cannot assert the identical information. altogether these characteristics cope surpass in hand if one characteristic fails then another(prenominal) characteristics impart be affected. Although at presents account system world has greatly shifted from the past, one cannot revoke that the accounting corporation has invariably had a major(ip) shock in generating the characteristics of utilitarian information.Older accounting communities created the twist blocks of the characteristics. applied science and raise the be given of information and efficiency. Accounts lead expect the designer, user, and auditors of the AIS. impart Cited Brazel, Joseph. How Do pecuniary debate Auditors and IT Auditors lap up in concert? The certified public accountant journal (2008) 38-41. Print. Gelinas, Ulric J. , Richard B. Dull, and Patrick R. Wheeler. Chapter 1 accounting entry to accountancy education System. accountancy tuition Systems. Mason, OH South-Western Cengage Learning, 2012. 27-28. Print.